Millage rates and how they apply to taxes

Millage rates and how they apply to taxes

Millage rates are used in property tax assessments and are determined by the county commissions and other taxing agencies in each respective county. Millage is the tax rate expressed in decimal form.

  • A mill is one-tenth of one cent. (.001)
  • 1 mill = $0.001
  • 10 mills = one penny or $0.01
  • 100 mills = ten cents or $0.10
  • 1000 mills = one dollar or $1

The amount of taxes to be paid is determined by multiplying the appropriate millage rate by the assessed value of a property less its proper exemptions as defined by its property classification or use.

Assessed values are determined by the defined property class applicable to the property; the State of Alabama defines four classes of property based on use.

Property Classes

ClassDescriptionAssessment Percent
IAll property of utilities used in the business of such utilities30%
IIAll property not otherwise classified20%
IIIAll agricultural, forest, and single-family owner occupied residential property, including owner occupied residential manufactured homes located on land owned by the manufactured home owner, and historic building and sites10%
IVAll private passenger automobiles and motor trucks of the type commonly known as “pickups” or “pickup trucks” owned and operated by an individual for personal or private use and not for hire, rent, or compensation15%

For example, an owner-occupied, single-family residence (Class III property) valued at $100,000 would have an assessed value of $10,000, which equals 10% X $100,000. To determine the applicable taxes, the assessed value is multiplied by the appropriate millage rate. If the millage rate were 26 mills, for example, the taxes owed would equal $10,000 X .026 = $260. Note this is the calculated tax before any exemptions have been applied.

Millage Rates – Tax Years 2016-2019

CodeDescriptionStateCountyCitySchoolTotal Millage
04Garden City6.59.561032
04AGarden City-Abatements3001013
05Holly Pond6.59.52.51028.5
07Good Hope6.59.551031
07AGood Hope-Abatements3001013
13Dodge City6.59.501026

Contact Information

Main office:
Cullman County Courthouse
Room 102
500 2nd Avenue SW
Cullman, AL 35055
(256) 775-4776

Baileyton Annex
12080 AL Highway 69 N
Baileyton, AL 35019
(256) 796-3300
**Check and Credit Card Only**
Office hours 8a-4p
Closed from 12p-12:30p for lunch

Dodge City:
Dodge City Town Hall
130 Howard Circle
Hanceville, AL 35077
(256) 287-3200
**Check and Credit Card Only**
Office hours 8a-4p
Closed from 12p-12:30p for lunch

Hanceville City Hall
112 Main Street SE
Hanceville, AL 35077
(256) 352-6036
**Check and Credit Card Only**
Office hours 8a-4:30p
Closed from 12p-1p for lunch